APRIL 1

  • ALL PLANS: Required Minimum Distribution (RMD) is required to be paid by April 1, if you turned 70½ in the prior year and did not request a withdrawal that met the minimum requirements in the prior year.

APRIL 15*

  • CORPORATIONS AND PARTNERSHIPS, INCLUDING LLCs: Contributions for the Prior Plan Year are due to be made by April 15. This date is extended to September 15, if you applied for and received an extension of your tax return.
  • SOLE PROPRIETORS: Contributions for the Prior Plan Year are due to be made by April 15. This date is extended to October 15, if you applied for and received an extension of your tax return and your plan is not subject to the minimum funding requirements.

JULY 31**

  • Form 5500EZ for the Prior Plan Year (if you are required to file) is due by July 31. This can be extended to October 15 if you file a Form 5558 with the IRS. Or, if you request an extension of your tax return filing deadline, your 5500EZ is due on that date.

DECEMBER 31

  • ALL PLANS: Required Minimum Distribution (RMD) is required to be paid for the current year if you are age 71 or older and you did not request a withdrawal that met the minimum requirements in the current year.

*For non-calendar Plan Years, the deadline is three and one-half months following the close of the Plan Year.

**for non-calendar Plan Years, the deadline is seven months following the close of the Plan Year.

NOTE

Generally, you are not required to file Form 5500EZ if your plan satisfies one of the requirements to be a one-participant plan and your plan assets are $250,000 or less (or, if you maintain more than one plan, $250,000 represents the combined assets in all plans) at the end of the plan year.

Information filed on Form 5500EZ may be made available to the public by the IRS and/or U.S. Department of Labor.